https://www.taxtmi.com/caselaws?id=33144 Goods cleared for export under bond through merchant-exporters do not, by themselves, attract duty or penalty on the manufacturer when the goods are not ultimately exported. The obligation to furnish proof of export and to meet duty liability on non-export rests primarily on the exporter who executes the bond, and the manufacturer's liability is not established absent mala fide participation or dispute over the genuineness of the ARE-2 documents. Since the manufacturer cleared the goods under proper export documents and no culpable involvement was shown, penal action under Rule 25 was not warranted. en-us Fri, 05 Dec 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33144 Goods cleared for export under bond through merchant-exporters do not, by themselves, attract duty or penalty on the manufacturer when the goods are not ultimately exported. The obligation to furnish proof of export and to meet duty liability on non-export rests primarily on the exporter who executes the bond, and the manufacturer's liability is not established absent mala fide participation or dispute over the genuineness of the ARE-2 documents. Since the manufacturer cleared the goods under proper export documents and no culpable involvement was shown, penal action under Rule 25 was not warranted. Case-Laws Central Excise Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33144